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TMI Blog2016 (6) TMI 832X X X X Extracts X X X X X X X X Extracts X X X X ..... - construction of Daramshala - Held that:- the staff quarters were made by the appellant as sub-contractor engaged by a contractor and therefore the exclusion clause does not come to its rescue as that reuired the engagement of the contract directly by RSRDC to be covered under the exclusion clause in Section 65(105)(zzzh) of Finance Act, 1994. The Daramsala construction prima facie also cannot be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 073-13-14 dated 31.10.2013 in terms of which service tax demand of ₹ 1,28,99,460/- was confirmed for the period 01.04.2007 to 31.03.2012 alongwith interest and penalties. 2. Ld. Advocate for the appellant argues that:- (i) The demand relating to construction of quarters is not sustainable as those were for personal use of staff of RSRDC. (ii) The construction of Daramshala was not for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rposes including marriage purpose etc. and therefore its construction cannot be outside the scope of CICS. (iii) Regarding KHTPL he said that the company was only for commerce and therefore the building constructed by it was covered under CICS. 3. Heard both sides. 4. We find that the staff quarters were made by the appellant as sub-contractor engaged by a contractor and therefore the exclusio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eeping in view the appellant's contention that the demand is time barred, we are of the view that a pre-deposit of ₹ 10.00 Lakhs within 6 weeks will meet the requirement of Section 35F of Central Excise Act, 1944 read with Section 83 of the Finance Act, 1994 and we order accordingly. Compliance is to be reported by 09.08.2016. Subject to such compliance, recovery of the remaining impugned li ..... X X X X Extracts X X X X X X X X Extracts X X X X
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